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Results: 1-10 of 114

Abolition of contracting-out: HMRC publishes update on Scheme Reconciliation Service
  • Baker McKenzie
  • United Kingdom
  • September 24 2014

As reported in our March 2014 update, HMRC has put in place the Scheme Reconciliation Service ("Service") in order to assist trustees and scheme


Annual allowance charge: draft amending regulations
  • Baker McKenzie
  • United Kingdom
  • September 24 2014

Draft regulations have been published by HMRC, which would make a number of amendments to the annual allowance regime, including amendments to ensure


DC Pension Flexibility: (Draft) Taxation of Pensions Bill published
  • Baker McKenzie
  • United Kingdom
  • September 24 2014

The Government has published a draft Bill on the taxation of pensions and has produced a draft explanatory note and draft HMRC guidance on the Bill's


GMP scheme reconciliation service announced
  • Baker McKenzie
  • United Kingdom
  • March 26 2014

In preparation for the abolition of DB contracting out, HMRC is extending the GMP reconciliation service. Previously this has only been available to


HMRC withdraws policy on deduction of VAT on pension fund management costs
  • Baker McKenzie
  • United Kingdom
  • March 26 2014

Following the decision in the case of PPG Holdings BV by the ECJ, HMRC has withdrawn its existing policy under which it considers investment


Swings and roundabouts: new HMRC guidance on VAT and pension fund management
  • Baker McKenzie
  • United Kingdom
  • December 5 2014

Changes of policy announced this week will affect VAT recovery for employer sponsors of occupational pension schemes for their staff. In some cases


Technical problems with HMRC's online annual share scheme return filing system
  • Baker McKenzie
  • United Kingdom
  • July 9 2015

Companies trying to submit their annual share scheme returns online to HMRC since Friday 3rd July have not been able complete the submission process


HMRC publishes updates to RPSM
  • Baker McKenzie
  • United Kingdom
  • December 20 2013

HMRC has published further updates to the Registered Pension Schemes Manual ("RPSM") in light of recent changes to pensions procedure and legal


Clients & friends newsletter September 2014
  • Baker McKenzie
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs


UK pensions update - August 2014
  • Baker McKenzie
  • United Kingdom
  • August 31 2014

The Government has published a draft Bill on the taxation of pensions and has produced a draft explanatory note and draft HMRC guidance on the Bill's